2.d. What are 'sunscreen preparations for dermal application'?

This issue is a public ruling for the purposes of section 105-60 of Schedule 1 to the Taxation Administration Act 1953.

A sunscreen preparation is a preparation, manufactured or compounded, for application to the skin (including the lips), to reduce the incidence of skin damage caused by exposure to the rays of the sun.

Sunscreen preparations may be presented for use in forms other than creams and lotions for example, gels, balms and mousses.

    Last modified: 02 Apr 2014QC 16333